Samuel files a return as a single taxpayer. In $2023,$ he had the following items: $$ table border$="0"$ cellpadding$="3"$ cellspacing$="0"$

Salary of $$40,000.$

Loss of $$65,000$ on the sale of $1244$ stock acquired two years ago.

Interest income of $$6,000.$

Determine Samuel's AGI for $2023.$

a$.($$$5,000).$

b$.$ $$0.$

c$.$ $$51,000.$

d$.$ $$45,000.$